Commonwealth Numbered Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (NO. 8) 2003 NO. 222 - SCHEDULE 1

(subregulation 3 (1))

[1] Reader's guide, clause 7A

omit

wool and farmed prawns,

insert

other primary industry products,

[2] Reader's guide, clause 10A

omit

kangaroos, wool and farmed prawns,

insert

other primary industry products,

[3] Schedule 34, clause 1

substitute

Part 1 Leviable wheat

1.1 Application of Part 1

This Part applies to leviable wheat.

Note
The collection requirements for charge imposed on wheat by Part 5 of Schedule 14 to the Customs Charges Regulations are set out in Part 2 of this Schedule.

[4] Schedule 34, clause 2, heading

substitute

1.2 Definitions for Part 1

[5] Schedule 34, clause 2

omit

In this Schedule:

insert

In this Part:

"leviable wheat" means wheat on which levy is imposed.

[6] Schedule 34, clause 8, including the note

substitute

1.8 When is levy due for payment

For section 6 of the Collection Act, levy payable on leviable wheat for a quarter is due for payment by the end of the last day on which the return for the quarter must be lodged under clause 1.10.

Note
For penalty for late payment, see section 15 of the Collection Act.

[7] Schedule 34, after clause 12

insert

Part 2 Chargeable wheat

2.1 Application of Part 2

This Part applies to chargeable wheat.

Note
The collection requirements for levy imposed on wheat under Schedule 25 to the Excise Levies Act and PHA levy imposed on wheat under subclause 5 (1) of Schedule 25 to the Excise Levies Regulations are set out in Part 1 of this Schedule.

2.2 Definition for Part 2
In this Part:

"chargeable wheat" means wheat on which charge is imposed by Part 5 of Schedule 14 to the Customs Charges Regulations.

Note
Part 5 of Schedule 14 to the Customs Charges Regulations ceases to have effect at the end of 30 June 2006 (see clause 5.5 of Schedule 14 to the Customs Charges Regulations).

2.3 What is a levy year

For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for chargeable wheat is a financial year.

2.4 Who is a producer

For paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act, chargeable wheat is prescribed.

Note
Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, in the case of a product prescribed for the purposes of that paragraph, producer means the person who exports the product from Australia.

2.5 Liability of intermediaries for charge — exporting agents

For subsection 7 (3) of the Collection Act, chargeable wheat is prescribed.

Note
Subsection 7 (3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay, on behalf of the producer, any charge due for payment on or in relation to the products, and any penalty for late payment imposed under section 15 of the Collection Act that is payable by the producer in relation to that charge.

2.6 When is charge due for payment — people who lodge monthly returns 

For section 6 of the Collection Act, charge payable on chargeable wheat for a month is due for payment by the end of the last day on which the return for the month must be lodged under clause 2.8.

Note
For penalty for late payment, see section 15 of the Collection Act.

2.7 Who must lodge a monthly return
(1) Each of the following persons must lodge a return for a month:

(a)

a producer who exports wheat during the month;

(b)

an exporting agent who exports wheat during the month.

(2) However, a person mentioned in subclause (1) need not lodge monthly returns for a levy year if:

(a)

the person has applied under clause 2.13 for an exemption for the levy year and has not received notice of the Secretary's decision; or

(b)

the Secretary has granted the person an exemption for the levy year under clause 2.15, or has continued the person's exemption under clause 2.16; or

(c)

the Secretary is required under clause 2.16 to decide whether to continue the person's exemption and the person has not received notice of the Secretary's decision.

Note
For offences in relation to returns, see section 24 of the Collection Act.

2.8 When must a monthly return be lodged

A return for a month must be lodged within 28 days after the end of the month to which it relates.

Note
For offences in relation to returns, see section 24 of the Collection Act.

2.9 When is charge due for payment — people who lodge annual returns

For section 6 of the Collection Act, charge payable on chargeable wheat for a levy year is due for payment by the end of the last day on which the return for the levy year must be lodged under clause 2.11.

Note
For penalty for late payment, see section 15 of the Collection Act.

2.10 Who must lodge an annual return

A producer, or an exporting agent, who exports wheat in a levy year and is exempt from lodging monthly returns for the levy year must lodge a return for the levy year.

2.11 When must an annual return be lodged

A return for a levy year must be lodged on or before 28 August in the following levy year.

Note
For offences in relation to returns, see section 24 of the Collection Act.

2.12 What must be included in a return 
In addition to the information required by regulation 10, a return for a month or a levy year must state, in respect of the month or levy year:

(a)

the total amount, in tonnes, of wheat exported by the person lodging the return; and

(b)

the total amount of charge payable for the wheat.

Note
For offences in relation to returns, see section 24 of the Collection Act.

2.13 Exemption from lodging monthly returns

A person may apply for exemption from the requirement to lodge monthly returns for a levy year if the person has reasonable grounds for believing that the total amount of charge that the person is, or is likely to be, liable to pay in the levy year is likely to be less than $750.

2.14 Form of application for exemption
(1) An application for an exemption from the requirement to lodge monthly returns for a levy year must:
(a) set out the following details:

(i)

the applicant's full name;

(ii)

the applicant's business or residential address (not the address of a post office box or post office bag);

(iii)

if the applicant has a post office box or post office bag address — that address;

(iv)

the applicant's ABN;

(v)

if the applicant is a company and does not have an ABN — its ACN; and

(b)

include a statement to the effect that the applicant is, or is likely to be, liable to pay charge for that levy year; and

(c)

include a statement to the effect that the applicant believes that the total amount of charge that the applicant is, or is likely to be, liable to pay is likely to be less than $750 in that levy year.

(2)

An application must be sent to the Secretary's postal address.

2.15 Grant or refusal of exemption
(1) The Secretary must, within 14 days after receiving an application:

(a)

decide whether to grant the exemption; and

(b)

give to the applicant written notice of the decision.

(2) In deciding whether to grant an exemption, the Secretary must have regard to:

(a)

information available to the Secretary about the amount of charge that the applicant is, or is likely to be, liable to pay for the next levy year; and

(b)

the amount of charge that the applicant was liable to pay for the immediately preceding levy year.

2.16 Continuation of exemption
(1) If a person who is exempt from lodging monthly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return:

(a)

decide whether to continue the exemption for the next levy year; and

(b)

give the person written notice of the decision.

(2) In deciding whether to continue an exemption, the Secretary must have regard to:

(a)

information available to the Secretary about the amount of charge that the person is, or is likely to be, liable to pay for the next levy year; and

(b)

the amount of charge that the person was liable to pay for the levy year to which the annual return relates.

2.17 When must a monthly return be lodged if exemption refused or discontinued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each month of the year:

(a)

if the month ended before the person received the notice — within 28 days of receiving the notice; and

(b)

otherwise — within 28 days after the end of the month.

Note
For offences in relation to returns, see section 24 of the Collection Act.

2.18 What records must be kept — producers
(1) A producer who exports wheat in a month or levy year must keep records showing, in respect of the month or levy year:

(a)

the total amount, in tonnes, of wheat exported by the producer; and

(b)

the date of each export.

Penalty:
10 penalty units.

(2)

An offence against subclause (1) is an offence of strict liability.

Note
For strict liability , see section 6.1 of the Criminal Code .

2.19 What records must be kept — exporting agents
(1) An exporting agent who exports wheat in a month or levy year must keep records showing, in respect of the month or levy year:

(a)

the total amount, in tonnes, of wheat exported by the exporting agent; and

(b)

the date of each export; and

(c)

the amount of any deductions made by the exporting agent under subsection 8 (1) of the Collection Act.

Penalty:
10 penalty units.

(2)

An offence against subclause (1) is an offence of strict liability.

Note
For strict liability , see section 6.1 of the Criminal Code .

2.20 Review of decisions
A person may apply to the Administrative Appeals Tribunal for review of a decision of the Secretary:

(a)

refusing under paragraph 2.15 (1) (a) to grant an exemption; or

(b)

refusing under paragraph 2.16 (1) (a) to continue an exemption.

[8] Further amendments